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A query was raised regarding whether a pharmacy can be a taxpayer for Corporate Tax. The Directorate General for Taxes (DGT) ruled that, as pharmacy activities cannot be delegated to a commercial company, the returns belong to the pharmacist owner under Personal Income Tax.
Cuestión planteada Posible aplicación a las farmacias del artículo 7, apartado 1, letra a) de la Ley del Impuesto sobre Sociedades.
Las actividades de adquisición, custodia y dispensación de medicamentos son propias del farmacéutico titular y no pueden ser ejercidas por una sociedad mercantil. Por tanto, los rendimientos de la oficina de farmacia tributan en el IRPF del titular, ya sea de forma individual o por atribución de rentas. Los elementos patrimoniales como locales o mobiliario sí podrían ser propiedad de una sociedad mercantil que los ceda para la explotación.
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